Model 2 Feb 05 V7.0 Blank

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Mobile Business Planning Model

Confidential File Name: 38492903.xls Print Date: 08/15/2010

The Economist Guide to Business Planning

Generic Business Model

Coleago Consulting Ltd Version 1.0 - 25th September 2003www.coleago.com

About the model Model set-up Operational forecasts Accounting

Financial results
http://www.coleago.com/http://www.coleago.com/


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About the model

This model has been designed to be used in conjunction with The Economists Guide to Business Modelling. The model was developed byGraham Friend and remains the copyright of Profile Books. Neither Profile Books, The Economist or Coleago Consulting Ltd accpets anyresponsibility for any losses, accidents or events that occur directly or indirectly as a result of the use of the model.

For further information on consulting, bespoke modelling and business modelling training courses please contact Graham Friend [email protected].


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Model set up

Business name Newco Corp

Currency $

Units Thousands

Years 1 2 3 4 5 6 7

Your taskThe basis information required in this sheet will be used throughout the model. All cells with blue font are a required


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Operational forecasts

Revenue

Operating costs

Operational forecasts

This section examines revenues, costs of sale and operating costs.

Cost of sales


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Revenue

Newco CorpUnits as specified

Year 1 2 3 4 5 6

Revenue line 1

Revenue description

Opening customers - 000s

Closing customers - 000s

Sales of per customer

Selling price $

Average customers - - - - - -

Total revenue 1 - - - - - -

Revenue line 2

Revenue description

Opening customers - 000s

Closing customers - 000s

Sales of per customer

Selling price $

Average customers - - - - - -

Total revenue 2 - - - - - -

Your taskEnter the assumptions as indicated below to create a revenueforecast.


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Cost of sales

Newco CorpUnits as specified

Year 1 2 3 4 5 6

Cost of sales item 1

Cost of sales description 1

Quantity purchased - 000s

Cost per unit of stock - - $

Total cost of sales 1 - - - - - -

Cost of sales item 2

Cost of sales description 2

Quantity purchased - 000s

Cost per unit of stock - - $

Total cost of sales 2 - - - - - -

Your taskEnter the assumptions required below to generate a cost of salesforecast.


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Operating costs

Newco Corp$ Thousands

Year 1 2 3 4 5 6

Staff cost assumptions

Headcount - - - - -

Opening salary

Salary growth

Additional salary costs

Staff numbers

Opening staff -

Closing number of staff 0 0 0 0 0 0

Average number of staff 0 0 0 0 0 0

Salary costs

Salary levels 0 0 0 0 0 0

Total salary costs 0 0 0 0 0 0

Additional employment costs 0 0 0 0 0 0

Total staff costs 0 0 0 0 0 0

Operating costs - 000s

Rent

Light and heat

Advertising

Legal and professional

Telephone, fax and IT

Stationery

Leasing of equipment

Travel and subsistence

Bad debt

Bad debt rate

Bad debt rate

Bad debt 0 0 0 0 0 0

Bad debt 0 0 0 0 0 0

Total bad debt 0 0 0 0 0 0

Your taskThis section examines staff costs, other operating costs and bad debt. Enterthe assumptions as indicated below.


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Accounting

Depreciation

Working capital

Accounting

This section performs basic accounting operations necessary to produce the financial statements.

Financing

Amortisation

Taxation


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Depreciation

Newco Corp

$ Thousands

Year 1 2 3 4 5 6

Assumptions

Capital expenditure

Depreciation period

Depreciation of opening gross capex

Gross capex to date

Accumulated depreciation to date

Tangible fixed asset account

Opening balance 0 0 0 0 0 0

Capital expenditure 0 0 0 0 0 0

Closing balance 0 0 0 0 0 0

Depreciation account

Opening balance 0 0 0 0 0 0 Depreciation charge 0 0 0 0 0 0


Tangible net book value 0 0 0 0 0 0

Depreciation workings

Opening fixed assets 0 0 0 0 0 0 0

1 0

2 0

3 0

4 0

5 0

6 0

7 08 0

9 0

10 0

0 0 0 0 0 0

Your taskEnter the assumptions relating to capital expenditure and depreciation.


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Amortisation

Newco Corp

$ Thousands

Year 1 2 3 4 5 6

Assumptions

Intangible expenditure

Amortisation period

Amortisation of opening intangible spend

Gross intangible expenditure to date

Accumulated amortisation

Intangible fixed asset account


Capital expenditure 0 0 0 0 0 0


Amortisation account

Opening balance 0 0 0 0 0 0 Amortisation charge 0 0 0 0 0 0


Intangible net book value 0 0 0 0 0 0

Amortisation workings

Opening intangible assets 0 0 0 0 0 0 0

1 0

2 0

3 0

4 0

5 0

6 0

7 08 0

9 0

10 0

0 0 0 0 0 0

Your taskEnter the assumptions relating to expenditure on intangible assets and theiramortisation.


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Mobile Business Planning

Confidential File Name: 38492903.xls Print D

Working capital


Year 1 2 3 4 5 6

Debtors account

Debtor daysOpening balance 0 0 0 0 0 0

Sales in the period 0 0 0 0 0 0 Cash received 0 0 0 0 0 0


Debtors account

Debtor days

Opening balance 0 0 0 0 0 0 Sales in the period 0 0 0 0 0 0

Cash received 0 0 0 0 0 0


Stock account

Opening stock 0 0 0 0 0 0 Stock purchased 0 0 0 0 0 0

Cost of goods sold 0 0 0 0 0 0

Closing stock 0 0 0 0 0 0

Creditors account

Creditor daysOpening balance 0 0 0 0 0 0

Costs in the period 0 0 0 0 0 0

Cash paid 0 0 0 0 0 0


Stock accountOpening stock 0 0 0 0 0 0

Stock purchased 0 0 0 0 0 0

Cost of goods sold 0 0 0 0 0 0

Closing stock 0 0 0 0 0 0

Creditors account

Creditor days

Opening balance 0 0 0 0 0 0 Costs in the period 0 0 0 0 0 0

Cash paid 0 0 0 0 0 0


Capital expenditure creditors account

Capex creditor daysOpening balance 0 0 0 0 0 0

Costs in the period 0 0 0 0 0 0

Cash paid 0 0 0 0 0 0


Intangible expenditure creditors account

Intangible creditor days


Costs in the period 0 0 0 0 0 0 Cash paid 0 0 0 0 0 0


Your taskEnter assumptions relating to debtor and creditor days.


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Financing

Newco Corp

$ Thousands

Year 1 2 3 4 5 6

Financing sssumptions

Equity issued

Debt raised

Debt repaid

Interest rate on debt

Interest rate on overdraft

Interest on cash deposits

Dividend proportion

Equity account


Equity issued 0 0 0 0 0 0


Debt account


Debt raised 0 0 0 0 0 0

Debt repaid 0 0 0 0 0 0


Interest on debt account

Interest charge 0 0 0 0 0 0

Interest on cverdraft

Interest charge 0 0 0 0 0 0

Interest income on short term deposits

Interest income 0 0 0 0 0 0

Shares in issue

Opening shares in issue - 0 0 0 0 0

Shares issued during the year - - - - - -

Shares repurchased during the year

Closing shares in issue 0 0 0 0 0 0

Average shares in the year - - - - - -

Your taskEnter assumptions relating to the financing of the business.


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Taxation


Year 1 2 3 4 5 6

Taxation assumptions

Tax rate

Tax creditor daysProfit adjustments

Profit and loss taxation workings

Profits / (loss) before tax 0 0 0 0 0 0

Profits before losses 0 0 0 0 0 0

Losses carried forward 0 0 0 0 0 0 Other adjustments 0 0 0 0 0 0

Profits liable to corporation tax 0 0 0 0 0 0

Corporation tax 0 0 0 0 0 0

Corporation tax accountOpening balance 0 0 0 0 0 0

Tax charge in the period 0 0 0 0 0 0

Tax paid 0 0 0 0 0 0


Losses account

Opening losses - 0 0 0 0 0

Increase in losses in the period 0 0 0 0 0 0 Losses utilised 0 0 0 0 0 0

Closing losses 0 0 0 0 0 0

Valuation taxation workings

Profit before interest and tax 0 0 0 0 0 0

Profits before losses 0 0 0 0 0 0 Losses carried forward 0 0 0 0 0 0

Other adjustments 0 0 0 0 0 0 Profits liable to corporation tax 0 0 0 0 0 0

Corporation tax 0 0 0 0 0 0

Corporation tax account


Tax charge in the period 0 0 0 0 0 0

Tax paid 0 0 0 0 0 0


Losses account

Opening losses - 0 0 0 0 0

Increase in losses in the period 0 0 0 0 0 0 Losses utilised 0 0 0 0 0 0

Closing losses 0 0 0 0 0 0

Your taskEnter the tax rate, tax creditor days and any adjustments to profits liable tocorporation tax in the "Profit Adjustments" row.


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Financial results

Profit and loss

Cash flow statement

Financial results

This chapter contains the financial results from the model.

Balance sheet

Ratios

Valuation


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Profit and loss


Year 1 2 3 4 5 6

0 0 0 0 0 0 0

Total revenue 0 0 0 0 0 0

0 0 0 0 0 0 0

Total cost of sales 0 0 0 0 0 0

Gross profit 0 0 0 0 0 0

Bad debt 0 0 0 0 0 0

Staff dosts 0 0 0 0 0 0

Rent 0 0 0 0 0 0

Light and heat 0 0 0 0 0 0

Advertising 0 0 0 0 0 0

Legal and professional 0 0 0 0 0 0

Telephone, fax and IT 0 0 0 0 0 0

Stationery 0 0 0 0 0 0

Leasing of equipment 0 0 0 0 0 0

Travel and subsistence 0 0 0 0 0 0

Total operating costs 0 0 0 0 0 0

Operating profit 0 0 0 0 0 0

Depreciation 0 0 0 0 0 0

Amortisation 0 0 0 0 0 0

Profits before interest and tax 0 0 0 0 0 0

Interest paid on debt 0 0 0 0 0 0

Interest paid on overdrafts 0 0 0 0 0 0 Interest received on cash deposits 0 0 0 0 0 0

Profit before tax 0 0 0 0 0 0

Taxation 0 0 0 0 0 0

Profit after tax 0 0 0 0 0 0

Dividends declared 0 0 0 0 0 0

Retained profit for the year 0 0 0 0 0 0

Information onlyNo inputs are required in this section.


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Balance sheet


Year 1 2 3 4 5 6

Tangible fixed assets 0 0 0 0 0 0 0

Intangible fixed assets 0 0 0 0 0 0 0 Total fixed assets 0 0 0 0 0 0 0

Debtors 0 0 0 0 0 0 0

Debtors 0 0 0 0 0 0 0

Stock 0 0 0 0 0 0 0

Stock 0 0 0 0 0 0 0

Cash at bank 0 0 0 0 0 0 0

Total current assets 0 0 0 0 0 0 0

Creditors 0 0 0 0 0 0 0

Creditors 0 0 0 0 0 0 0

Capital expenditure creditor 0 0 0 0 0 0 0

Intangible expenditure creditor 0 0 0 0 0 0 0 Taxation creditor 0 0 0 0 0 0 0

Overdraft 0 0 0 0 0 0 0

Total current liabilities 0 0 0 0 0 0 0

Net current assets 0 0 0 0 0 0 0

Total assets less current liabilities 0 0 0 0 0 0 0

Equity 0 0 0 0 0 0 0

Retained profits 0 0 0 0 0 0 0

Debt 0 0 0 0 0 0 0

Total capital employed 0 0 0 0 0 0 0

Check 0 0 0 0 0 0 0



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Cash flow statement

Newco Corp

$ Thousands

Year 1 2 3 4 5 6

Operating profit / (loss) 0 0 0 0 0 0

Debtors 0 0 0 0 0 0

Debtors 0 0 0 0 0 0

Stock 0 0 0 0 0 0

Stock 0 0 0 0 0 0 Creditors 0 0 0 0 0 0

Creditors 0 0 0 0 0 0

Movement in working capital 0 0 0 0 0 0

Cashflow from operating activities 0 0 0 0 0 0

Tangible capital expenditure 0 0 0 0 0 0

Intangible capital expenditure 0 0 0 0 0 0

Tax paid 0 0 0 0 0 0

Cashflow before financial cashflows 0 0 0 0 0 0

Interest paid on debt 0 0 0 0 0 0

Interest paid on overdrafts 0 0 0 0 0 0 Interest received on cash deposits 0 0 0 0 0 0

Cashflow before financing 0 0 0 0 0 0

Equity issued 0 0 0 0 0 0 Debt issued 0 0 0 0 0 0

Debt repaid 0 0 0 0 0 0

Cashflow for the period before dividends 0 0 0 0 0 0

Dividends paid 0 0 0 0 0 0

Cashflow for the period 0 0 0 0 0 0

Cash account

Opening cash balance 0 0 0 0 0 0

Cash movement in the year 0 0 0 0 0 0

Closing cash balance 0 0 0 0 0 0



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Ratios

Newco Corp

Year 1 2 3 4 5 6 7

Profitability

Gross profit margin 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Operating profit margin (EBITDA margin) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Profit before tax margin (PBT margin) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Earnings Per Share (EPS) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Liquidity and the Balance Sheet

Current ratio 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Quick ratio 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Net book value of assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Capital expenditure to depreciation 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Asset turnover 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Debtor days 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Creditor days 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Stock turnover days 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Returns

Return on average capital employed (ROACE) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Return on total average assets (ROTAA) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Return on equity (ROE) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Dividend cover 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Financial

Gearing 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Debt - equity ratio 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Interest cover 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Information onlyNo user inputs are required in this section.


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Mobile Business Plan

Confidential File Name: 38492903.xls Pri

Valuation


Year 1 2 3 4 5

Valuation assumptions

Discount rate Discount_Rate

Terminal value growth rate Terminal_Value_Rate

EBITDA exit multiple EBITDA_Exit_Multiple

Prospective Newco Corp company comparable valuation metrics

2

PE Ratio PE_Ratio

EV / EBITDA EV_EBITDA

EV / SALES EV_Sales

EV / Customer EV_Customer

Free cash flow

Operating cash flow 0 0 0 0 0 Capital expenditure 0 0 0 0 0

Intangibles expenditure 0 0 0 0 0

Cash taxes 0 0 0 0 0

Free cash flow 0 0 0 0 0

Discount factor

Discount factor 1.00 1.00 1.00 1.00 1.00

NPV of free cash flow

NPV of free cash flow 0 0 0 0 0

Total NPV of free cash flow 0

Terminal valueMethod 1: Terminal value growth rate Method 2: EBITDA exit multiple

Final year cash flow 0 Final year EBITDA

Final year cash grown 1 year by growth rate 0 Final year company value

Perpetuity calculation 0

NPV of final sash flow to perpetuity 0

Terminal value - method 1 0 Terminal value - method 2

Terminal value EBITDA

DCF based company valuation growth rate exit multiple

Forecast cash flows 0 0

Terminal value 0 0

Enterprise value 0 0

Less: net debt 0 0

Equity value 0 0

Comparable company valuations

Enterprise Net

value debt

PE Ratio

EV / EBITDA 0 0

EV / SALES 0 0

EV / Customer 0 0

Your taskNormalise the final year cash flow if required. Select the basis for va

Model 2 Feb 05 V7.0 Blank

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